2025-03-27T18:32:20-05:00 2024-06-30 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 245 PARK AVENUE 12TH FLOOR NEW YORK NY 10167 990 2023-07-01 920642786 FINES AND FEES JUSTICE CENTER INC FINE 9175610164 185 WEST BROADWAY E406 NEW YORK NY 10013 AMY DIXON CHIEF OPERATIONS & FINANCE OFF 9175610164 2025-03-27 1 1 MELISSA MODELSON P01603524 2122862600 2025-03-26 2023 2025-03-06 01:10:19Z JOANNA WEISS 185 WEST BROADWAY E406 NEW YORK NY 10013 10508538 0 X WWW.FINESANDFEESJUSTICECENTER.ORG X 2022 DE THE FINES AND FEES JUSTICE CENTER (FFJC) WORKS TO END THE CRUEL PRACTICE OF GOVERNMENTS' USING CONT'D.FINES AND FEES TO PROFIT OFF THE MOST VULNERABLE. WE EMPOWER STATE AND LOCAL EFFORTS TO END FEES IN THE JUSTICE SYSTEM AND ENSURE THAT WHERE FINES EXIST THEY ARE FAIR AND EQUITABLY IMPOSED. WE PURSUE A COMPREHENSIVE APPROACH AT BOTH THE LOCAL AND STATE LEVEL USING: EXPERTISE, ACTION, AND THE CREATION OF BLUEPRINTS WHICH STATE AND LOCAL ADVOCATES CAN USE TO CHANGE POLICIES AND PRACTICES IN THEIR JURISDICTIONS. 5 5 0 5 0 0 0 10393833 0 0 0 114437 0 268 0 10508538 0 0 0 0 0 1840415 0 0 8853 0 529492 0 2369907 0 8138631 0 17424714 0 146925 0 17277789 X THE FINES AND FEES JUSTICE CENTER, INC. ("FFJC") IS THE ONLY NATIONAL ORGANIZATION FOCUSED EXCLUSIVELY ON THE UNJUST AND HARMFUL FINES AND FEES IMPOSED IN THE LEGAL SYSTEM. THROUGH EDUCATION AND ADVOCACY, FFJC WORKS TO CREATE A JUSTICE SYSTEM THAT TREATS INDIVIDUALS FAIRLY, CONT'D.ENSURES PUBLIC SAFETY AND COMMUNITY PROSPERITY, AND IS FUNDED EQUITABLY. FFJC WORKS COLLABORATIVELY WITH AFFECTED COMMUNITIES AND JUSTICE SYSTEM STAKEHOLDERS TO ELIMINATE FEES IN THE JUSTICE SYSTEM, ENSURE FINES ARE EQUITABLY IMPOSED, AND END ABUSIVE COLLECTION PRACTICES. 0 0 1552573 0 0 JUSTICE PROGRAMS: USING OUR POLICY EXPERTISE AND ON-THE-GROUND EXPERIENCE, WE DEVELOP MODELS FOR REFORM THAT CAN HELP COMMUNITIES PURSUE THE TYPE OF FINES AND FEES REFORM THAT MAKES SENSE FOR THEM. THESE EFFORTS HAVE ENABLED US TO ACCELERATE STATE-LEVEL POLICY CHANGE THROUGH TWO MAJOR NATIONAL CAMPAIGNS: FREE TO DRIVE AND END JUSTICE FEES AS WELL AS LOCAL-BASED REFORM THROUGH OUR CITIES AND COUNTIES FOR FINE AND FEE JUSTICE LEADERSHIP INITIATIVE. WE PARTNER WITH ADVOCATES, POLICYMAKERS, AND COMMUNITY ORGANIZATIONS TO BUILD, STRENGTHEN, AND ENTRENCH A RESILIENT BIPARTISAN MOVEMENT FOR LEGISLATIVE AND POLICY REFORM AT THE LOCAL, STATE AND NATIONAL LEVEL. OUR EFFORTS IN NEW MEXICO, NEVADA, NEW YORK AND FLORIDA HAVE CHANGED STATE AND LOCAL POLICY, ENDED CRUEL PUNISHMENTS, AND HELPED US BUILD MODELS FOR REFORM. CONT'D.THE POLICY SOLUTIONS WE HAVE SUCCESSFULLY SUPPORTED HAVE STOPPED THE EXTRACTION OF BILLIONS OF DOLLARS FROM THE COMMUNITIES THAT MOST NEED THOSE RESOURCES. 311729 0 0 RESEARCH AND POLICY: WE CONDUCT ORIGINAL RESEARCH, COLLECT DATA ON THE IMPACTS OF CRIMINAL LEGAL DEBT, AND AUTHOR POLICY RECOMMENDATIONS ON KEY ISSUE AREAS IN THE FIELD. TOGETHER THESE RESOURCES ARE COMPILED, ALONG WITH RESEARCH AND TOOLS FROM OTHER SCHOLARS AND PARTNERS, IN FFJC'S CLEARINGHOUSE - AN ONLINE REPOSITORY OF FFJC-VETTED AND SUMMARIZED RESOURCES THAT ADVOCATES CAN USE TO INFORM THEIR CAMPAIGNS. 249100 0 0 COMMUNICATIONS: WE EDUCATE THE PUBLIC AND POLICYMAKERS ABOUT THE HARMS OF FINES AND FEES, AND THE POLICY SOLUTIONS THAT IMPROVE ECONOMIC CONDITIONS FOR INDIVIDUALS AND COMMUNITIES. WE AMPLIFY AND DISSEMINATE BEST PRACTICES, POLICY GUIDANCE AND CRITICAL RESEARCH TO EVIDENCE BASED SOLUTIONS. 2113402 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CA IL NY X X AMY DIXON 9175610164 185 WEST BROADWAY E406 NEW YORK NY 10013 ATTEEYAH HOLLIE PRESIDENT 1.25 X X 0 0 0 JENNY KIM SECRETARY 1.00 X X 0 0 0 JOSE CISNEROS TREASURER 1.50 X X 0 0 0 STEPHANIE CAMPOS-BUI DIRECTOR 1.00 X 0 0 0 JODI HOCKING DIRECTOR 1.00 X 0 0 0 AMY DIXON CHIEF OPERATING OFFICER 40.00 X 178040 0 33311 LISA FOSTER CO-EXECUTIVE DIRECTOR 40.00 X 195000 0 6050 JOANNA WEISS CO-EXECUTIVE DIRECTOR 40.00 X 215000 0 14492 588040 0 53853 3 0 1 1 0 10393833 25608 10393833 114437 114437 REFUNDS 900099 268 268 268 10508538 0 0 114705 332805 251997 74051 6757 1117223 1115712 1178 333 69918 69410 376 132 195322 191897 2561 864 125147 118854 5703 590 15985 15985 83862 83862 28040 28040 180190 147581 32432 177 693 359 334 31164 20461 10703 49255 40686 8569 42412 42412 42811 37500 5311 40675 40160 515 5946 5946 TRAINING AND SEMINARS 8022 7921 101 OTHER EXPENSES 412 412 STATE AND LOCAL TAXES 25 25 2369907 2113402 247652 8853 5462451 6113049 5832299 16011 0 904 0 17424714 146925 0 146925 X 10579293 6698496 0 17277789 0 17424714 X 8138631 9139158 X X 0 1 X 1 0 X 0 10393833 10393833 10393833 10393833 5045038 5348795 0 114437 114437 268 268 10508538 X PART II, SHORT YEAR EXPLANATION: THE ORGANIZATION IS REPORTING A SHORT YEAR IN COLUMN (D) 2022 FOR ITS INITIAL YEAR STARTING OCTOBER 11, 2022. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 47600 0 1 28040 75640 0 PART II-B, LINE 1: THE ORGANIZATION'S PAID STAFF MET WITH VARIOUS LOCAL AND STATE OFFICIALS REGARDING LEGISLATIVE SUBJECTS. LOBBYING FIRMS WERE ALSO ENGAGED BY THE ORGANIZATION TO PERFORM THE FOLLOWING SERVICES: (1) PASSAGE OF LEGISLATION IN OKLAHOMA SURROUNDING CRIMINAL JUSTICE FINES AND FEES, AND (2) TO ENGAGE POLICYMAKERS ON LOW-COST AUTO INSURANCE AT THE MINNESOTA LEGISLATURE. 0 X 19647696 9139158 9139158 10508538 0 10508538 2369907 0 2369907 0 2369907 PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. PERIODS SINCE INCEPTION REMAIN OPEN TO EXAMINATION. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRANSFER OF NET ASSETS FROM NEW VENTURE FUND 9,139,158. 0 0 0 0 0 0 0 0 0 JOANNA WEISS CO-EXECUTIVE DIRECTOR 215000 0 0 0 0 0 6450 0 8042 0 229492 0 0 0 AMY DIXON CHIEF OPERATING OFFICER 178040 0 0 0 0 0 10682 0 22629 0 211351 0 0 0 LISA FOSTER CO-EXECUTIVE DIRECTOR 195000 0 0 0 0 0 5850 0 200 0 201050 0 0 0 PART VII, LINE 5: FOR THE CALENDAR YEAR 2023, THE OFFICERS WERE EMPLOYED AND COMPENSATED BY THE FISCAL SPONSOR, NEW VENTURE FUND, WHICH WAS AN UNRELATED PARTY. THEY DEVOTED 100% OF THEIR TIME TO FINE AND FEES JUSTICE CENTER, INC. AND IN COMPLIANCE WITH PART VII INSTRUCTIONS OF THE 990, THEY ARE REPORTING 100% OF THEIR COMPENSATION AND BENEFITS ALLOCATED TO THE ORGANIZATION. JOANNA WEISS - $229,492 AMY DIXON - $211,351 LISA FOSTER - $201,050 X COMPUTER EQUIP. 33 25608 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS CONTRIBUTED IN PART I, COLUMN (B). FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS REVIEWED BY THE CHIEF OPERATING AND FINANCIAL OFFICER, THEN THE CO-EXECUTIVE DIRECTORS. AFTER APPROVAL OF THESE PARTIES, IT IS SENT TO THE BOARD OF DIRECTORS FOR QUESTIONS AND COMMENTS VIA EMAIL. IF ANY CHANGES ARE SUGGESTED, THEY ARE COMMUNICATED TO THE COFO WHO SPEAKS WITH THE ACCOUNTING FIRM AND INCLUDES THE CHANGES IN THE FINAL VERSION. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF POLICY IS APPLICABLE TO ALL DIRECTORS, OFFICERS, EMPLOYEES, AND VOLUNTEERS. EVERY YEAR THESE INDIVIDUALS ARE ASKED TO COMPLETE A FORM DISCLOSING ANY POTENTIAL CONFLICTS OF INTEREST. THIS IS DONE IN JANUARY OF EACH YEAR, AND AT THE TIME OF HIRE. THE COFO REVIEWS EVERY FORM AND DISCUSSES ANY CONCERNS WITH THE INDIVIDUAL. IF THERE IS A CONFLICT, THE EXECUTIVE TEAM DISCUSSES HOW TO MINIMIZE THE CONFLICT OR ISOLATE THE PERSON FROM THE POTENTIAL CONFLICT. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE BOARD MEETING, BUT AFTER THE PRESENTATION, THE INTERESTED PERSON SHALL LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST. THE DISCUSSION AND DETERMINATION OF THE EXISTENCE OF A CONFLICT OF INTEREST AND THE APPROVAL OR DISAPPROVAL OF THE PROPOSED TRANSACTION SHALL BE DOCUMENTED IN THE MINUTES OF THE MEETING OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 LINE 15A: THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION FOR THE CO-EXECUTIVE DIRECTORS. THE LAST TIME THE SALARIES WERE DETERMINED WAS IN 2024. THE BOARD REVIEWS COMPARABILITY DATA TAKEN FROM INSPERITY, NONPROFIT TIMES AND SALARY.COM. THIS IS DOCUMENTED IN THE BOARD MINUTES. LINE 15B: ALL OTHER STAFF ARE COMPENSATED BASED ON FFJC'S COMPENSATION PHILOSOPHY AND COMPETENCIES, RESPONSIBILITIES, AND SALARY BANDS. THIS SALARY BAND STRUCTURE WAS CREATED IN 2024 BASED ON COMPARABILITY DATA TAKEN FROM SALARY.COM, INSPERITY AND THE NONPROFIT TIMES. THIS IS DOCUMENTED IN THE ABOVE MENTIONED DOCUMENTS AND IN HIRE/PROMOTION/SALARY INCREASE LETTERS TO THE INDIVIDUAL. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION CURRENTLY MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: TRANSFER OF NET ASSETS FROM NEW VENTURE FUND 9,139,158. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE, CHAIRED BY THE BOARD TREASURER IS RESPONSIBLE FOR THE OVERSIGHT AND REVIEW OF THE AUDIT. THE FULL BOARD WAS PRESENTED THE AUDIT BY THE AUDITORS AND UNANIMOUSLY ACCEPTED THE AUDIT. THE TREASURER WORKED WITH THE COFO TO CHOOSE THE AUDITOR, THE FULL BOARD APPROVED THE SELECTION. FORM 990, PART I, QUESTION 5, AND PART V, QUESTION 2A: THE ORGANIZATION CONTRACTED WITH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) FOR SERVICES, INCLUDING BUT NOT LIMITED TO, PAYROLL, TIMEKEEPING, EMPLOYEE BENEFITS, HR ADMINISTRATION AND WORKFORCE REGULATORY COMPLIANCE NEEDS. AS THE EMPLOYER OF RECORD FOR TAX PURPOSES, FORMS W-2 AND W-3 WILL BE ISSUED BY THE PEO AND FILED UNDER THE PEO'S FEDERAL EIN EFFECTIVE FISCAL YEAR 2025. IN THIS CO-EMPLOYMENT ARRANGEMENT, THE ORGANIZATION IS THE COMMON LAW EMPLOYER AND, ACCORDINGLY, COMPENSATION IS REPORTED ON FORM 990, PART IX, LINES 5-10.